2019 U.S. Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter B - Computation of Taxable Income
Part VII - Additional Itemized Deductions for Individuals
Sec. 215 - Repealed. Pub. L. 115-97, title I, §11051(a), Dec. 22, 2017, 131 Stat. 2089
| 26 U.S.C. § 215 (2019) |
| [§215. Repealed. Pub. L. 115–97, title I, §11051(a), Dec. 22, 2017, 131 Stat. 2089] |
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Section, act Aug. 16, 1954, ch. 736, 68A Stat. 71; Pub. L. 98–369, div. A, title IV, §422(b), July 18, 1984, 98 Stat. 797, related to a deduction for alimony or separate maintenance payments paid during an individual's taxable year. |
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EFFECTIVE DATE OF REPEAL
Repeal applicable to any divorce or separation instrument (as defined in former section 71(b)(2) of this title as in effect before Dec. 22, 2017) executed after Dec. 31, 2018, and to such instruments executed on or before Dec. 31, 2018, and modified after Dec. 31, 2018, if the modification expressly provides that the amendment made by section 11051 of Pub. L. 115–97 applies to such modification, see section 11051(c) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under section 61 of this title. |
| United States Code, 2018 Edition, Supplement 1, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter B - Computation of Taxable Income PART VII - ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS Sec. 215 - Repealed. Pub. L. 115-97, title I, §11051(a), Dec. 22, 2017, 131 Stat. 2089 |
| section 215 |
| 2019 |
| January 24, 2020 |
| No |
| repealed |
| 98 Stat. 797 131 Stat. 2089 |
| Public Law 98-369, Public Law 115-97 |
